Linden-Kildare Consolidated Independent School District
Linden-Kildare Consolidated Independent School District ADOPTED BUDGET August 28, 2012
It is our goal to facilitate the learning of all children of Linden-Kildare Consolidated Independent School District by improving and maintaining the financial condition of the District. In order to do this, we must be competent and diligent in all of the day-to-day functions of the business office, including the Budget Process.
Budgeting Our Strategic Plans
We develop our educational plan and coordinate the allocation of resources to finance our strategic plans as a team.
District Financial Plan
A school district’s budget is a financial plan. comprised of two individual plans: ~Revenue Plan ~Expenditure Plan
The budget is
The Revenue Plan
The estimated income expected from: ~State Programs ~Federal Programs ~Local Sources (Tax Collections)
The Expenditure Plan • The detailed part of the budget that provides an audit trail for revenue: Fund: where the revenue comes from Function: why the revenue is spent Object: what is purchased Program Intent: mandated state allotment spending
Where the Revenue Comes From – Budget by Funds • General Fund • Special Revenue Title Programs Fed Sp. Ed Other Federal and State Programs
Why the Revenue is Spent – Budget by Function • Instruction/Related- 11, 12, 13 • Instruction/Campus Admin- 21, 23 • Student Services- 31, 32, 33, 34, 35, 36 • Administration- 41 • Support Services- 51, 52, 53 • Debt Service- 71 • SSA Fiscal Agent- 93 • Other Intergovernmental-99
FUNCTION NUMBER
EXPENDITURE DESCRIPTION
11
STUDENT INST.-CLASSROOM
12
LIBRARY/MEDIA
EXAMPLES SALARIES & BENEFITS TEACHERS AND SUBS-MAINT. CONTRACTSCLASSROOM SUPPLIES-TRAVEL & OTHER CLASSROOM EXPENDITURES SALARIES & BENEFITS LIBRARIANS-MEDIA CONTRACTS-BOOKS & READING MATERIALS EDUCATIONAL SERVICE CENTER CONTRACTS
13
STAFF DEVELOPMENT & CURR.
WORKSHOPS FOR STAFF DEVELOPMENT, INSERVICE SUPPLIES, TRAVEL/EXP. FOR
21
INSTRUCTIONAL LEADERSHIP
ADMINISTRATIVE COSTS FOR CLASSROOM RELATED EXPENDITURES, CONTRACTED SERVICES
23
SCHOOL LEADERSHIP
PRINCIPALS & OFFICE STAFF SALARIES AND BENEFITS, CONTRACTED SERVICES, SUPPLIES,
31
GUIDANCE/COUNSELING
SALARIES & BENEFITS OF COUNSELORS & STAFF, SUPPLIES & TRAVEL RELATED
WORKSHOPS
FOR SPECIAL PROGRAMS
MEMBERSHIP DUES TO STATE ORG., & TRAVEL FOR PRINCIPALS AND STAFF
TO COUNSELOR, TESTING MATERIALS 32
SOCIAL WORK SERVICES
TRUANCY OFFICER SERVICES
33
HEALTH SERVICES
FIRST AID SUPPLIES, NURSES' SALARIES AND BENEFITS, & TRAVEL EXPENDITURES
34
PUPIL TRANSPORTATION
BUS DRIVERS' SALARIES & BENEFITS, BUS UPKEEP & REPAIR, BUS FUEL, AND
36
EXTRACURRICULAR
COACHING, BAND DIRECTOR, & UIL SPONSORS INCREMENTS, EXTRA DAYS, AND BENEFITS
41
GENERAL ADMINISTRATION
SUPERINTENDENT & SECRETARY SALARIES AND BENEFITS, BUSINESS OFFICE SALARIES
OTHER COSTS ASSOCIATED WITH TRANSPORTING STUDENTS TO & FROM SCHOOL
UIL SUPPLIES-STUDENT TRAVEL ATHLETIC, UIL, AND BAND, ETC.
AND BENEFITS, CONTRACTED ADMIN. SERVICES, SUPPLIES FOR SUPT. AND BUSINESS OFFICES, AND ADMIN. TRAVEL FOR SUPT., SCHOOL BOARD, AND BUSINESS OFFICE, AUDIT COSTS, TAX COLLECTION COSTS, ELECTION COSTS, MEMBERSHIP DUES, ETC. 51
PLANT MAINT. & OPERATION
SALARIES & BENEFITS-MAINTENANCE STAFF & JANITORS, UTILITIES, JANITORIAL & MAINTENANCE SUPPLIES, GROUNDS, FACILITIES MAINTENANCE COSTS
52
SECURITY
SECURITY SERVICES FOR SCHOOL FUNCTIONS & EVENTS
53
DATA PROCESSING
COST OF COMPUTER MAINTENANCE, EDUCATIONAL SERVICE CENTER CONTRACTS,
71
DEBT SERVICE
93
FISCAL AGENT/
COST RELATED TO SERVICE FROM CASS COUNTY SHARED SERVICE ARRANGEMENT
SHARED SERVICE ARR.
(SPECIAL ED CO-OP)
OTHER INTERGOVERNMENTAL
TAX APPRAISAL COSTS
COMPUTER SUPPLIES, ETC.
99
SHORT TERM LOAN INTEREST AND PAYMENTS
EACH FUNCTION HAS THE SAME OBJECT CODES 6100-SALARY & BENEFITS 6200-CONTRACTED SERVICES 6300-SUPPLIES 6400-TRAVEL & OTHER EXPENDITURES 6600-CAPITAL OUTLAY (EQUIPMENT, ETC.)
What is Purchased - Budget by Object
6100- Payroll Costs
6200-6400- Contracted Services, Supplies, Travel, & Other Operating Expenditures
6500- Debt Service
6600- Capital Expense
8900- Transfers Out
Program Intent – State-Mandated Programs At least 55% must be spent within the program area except for Career and Technology funds where at least 60% must be spent within that program.
Debt Service
Interest & Sinking Fund
Accounts for bonded indebtedness
Fund Balance Unassigned Fund Balance is simply total assets minus total liabilities and encumbrances—your net worth. Unassigned fund balances may be used to fund any expenditure related to the maintenance and operations of a school district. The level of unassigned fund balance plays a significant role in the overall financial stability of the district.
Fund Balance - Continued… The following examples illustrate some reasons that maintaining an adequate level of unreserved fund balance is so important:
Catastrophic and Uninsured Losses
Investment Income
Credit and Bond Rating
Cash Flows for Normal School Operations
Shortfalls in one or more Revenue Sources
Linden-Kildare CISD 12-13 Budget GENERAL FUND
REVENUES 5710
LOCAL TAX REVENUES
$ 2,434,212.00
5700
OTHER LOCAL REVENUES
$
5800
STATE REVENUE
$ 4,735,676.00
TOTAL REVENUE
$ 7,257,588.00
OTHER RESOURCES-MAINT. TAX NOTES
$
87,700.00
51,374.78
$ 7,308,962.78
EXPENDITURES 11
STUDENT INSTRUCTION
$ 4,047,073.00
12
LIBRARY/MEDIA
$
70,071.00
13
STAFF DEVELOPMENT/CURR.
$
109,601.00
21
INSTRUCTIONAL LEADERSHIP
$
2,177.00
23
CAMPUS LEADERSHIP
$
425,770.00
31
GUIDANCE/COUNSELING
$
209,094.00
32
SOCIAL WORK SERVICES
$
6,172.00
33
HEALTH SERVICES
$
77,464.00
34
PUPIL TRANSPORTATION
$
386,257.00
36
CO-CURRICULAR/EXTRACURRICULAR
$
476,226.00
41
ADMINISTRATION
$
340,567.00
51
PLANT MAINTENANCE
$
771,983.00
52
SECURITY
$
54,869.00
53
DATA PROCESSING
$
32,301.00
71
DEBT SERVICE
$
141,787.00
81
CONSTRUCTION
$
21,374.78
93
SSA FISCAL AGENT
$
76,176.00
99
OTHER INTERGOVERNMENTAL
$
60,000.00
TOTAL EXPENDITURES
$ 7,308,962.78
ESTIMATED INCREASE (DECREASE) IN FUND BALANCE
$
-
LLL
STUDENT INSTRUCTION STAFF DEVELOPMENT/CURR. CAMPUS LEADERSHIP SOCIAL WORK SERVICES PUPIL TRANSPORTATION ADMINISTRATION SECURITY DEBT SERVICE SSA FISCAL AGENT
LIBRARY/MEDIA INSTRUCTIONAL LEADERSHIP GUIDANCE/COUNSELING HEALTH SERVICES CO-CURRICULAR/EXTRACURRICULAR PLANT MAINTENANCE DATA PROCESSING CONSTRUCTION OTHER INTERGOVERNMENTAL
Budget Summary Report for
LINDEN-KILDARE CONS ISD
2010 - 2011 Actual Budget
2011 - 2012 "Proposed" Budget Per Pupil Aggregrate Expenditures Expenditures
Aggregrate Expenditures
Instruction
Per Pupil Expenditures
Instruction
11
Instruction
$3,956,052
$5,098
11
Instruction
12
Instructional Resources, Media Services
$118,204
$152
12
Instructional Resources, Media Services
13
Curriculum Development & Staff Development
$41,000
$53
13
Curriculum Development & Staff Development
95
Payment to Juvenile Justice AEP
$0
$0
95
Payment to Juvenile Justice AEP
$4,115,256
$5,303
Total:
Instructional Support
Total:
$3,506,665
$4,614
$114,650
$151
$25,005
$33
$0
$0
$3,646,320
$4,798
$16,755
$22
Instructional Support
21
Instructional Leadership
$16,500
$21
21
Instructional Leadership
23
School Leadership
$429,292
$553
23
School Leadership
$368,799
$485
31
Guidance & Counseling, Evaluation
$208,441
$269
31
Guidance & Counseling, Evaluation
$220,323
$290
32
Social Work Services
$2,732
$4
32
Social Work Services
$3,298
$4
33
Health Services
$76,775
$99
33
Health Services
$77,911
$103
36
Co-curricular/ Extracurricular Activities
$526,173
$678
36
Co-curricular/ Extra-curricular Activities
$500,984
$659
$1,259,913
$1,624
$1,188,070
$1,563
Total
Total
41
General Administration
$306,878
$395
District Operations
41
General Administration
$319,790
$421
$763,066
$1,004
District Operations
51
Plant Maintenance & Operations
$554,159
$714
51
Plant Maintenance & Operations
52 53
Security and Monitoring
$51,441
$66
52
Security and Monitoring
$59,119
$78
Data Processing
$54,450
$70
53
Data Processing
$22,700
$30
$503,224
$648
34
Student Transportation
$380,471
$501
$0
$0
35
Food Services
$1,163,274
$1,499
$150,000
$193
34
Student Transportation
35
Food Services Total:
Debt Service
Total:
$0
$0
$1,225,356
$1,612
$170,000
$224
$0
$0
$1,337,028
$1,759
Debt Service 71
Debt Service
Other
71
Debt Service
Other
$0
$0
61
Community Service
$300,000
$387
81
Facilities Acquisition and Construction
Contracted Instructional Services Between Public schools
$0
$0
91
Contracted Instructional Services Between Public schools
$0
$0
92
Incremental Cost Associated with Chapter 41 School Districts
$0
$0
92
Incremental Cost Associated with Chapter 41 School Districts
$0
$0
93
Payments to Fiscal Agents for Shared Service Arrangements
$6,176
$8
93
Payments to Fiscal Agents for Shared Service Arrangements
$76,176
$100
97
Payments to Tax Increment Funds
$0
$0
97
Payments to Tax Increment Funds
$0
$0
99
Inter-government charges not Defined in Other codes
$58,000
$75
99
Inter-government charges not Defined in Other codes
$364,176
$469
61
Community Service
81
Facilities Acquisition and Construction
91
Total:
Total:
$58,000
$76
$1,471,204
$1,936
Thank you for your attendance and attention. We appreciate you!
It is our goal to facilitate the learning of all children of Linden-Kildare Consolidated Independent School District by improving and maintaining the financial condition of the District. In order to do this, we must be competent and diligent in all of the day-to-day functions of the business office, including the Budget Process.
Budgeting Our Strategic Plans
We develop our educational plan and coordinate the allocation of resources to finance our strategic plans as a team.
District Financial Plan
A school district’s budget is a financial plan. comprised of two individual plans: ~Revenue Plan ~Expenditure Plan
The budget is
The Revenue Plan
The estimated income expected from: ~State Programs ~Federal Programs ~Local Sources (Tax Collections)
The Expenditure Plan • The detailed part of the budget that provides an audit trail for revenue: Fund: where the revenue comes from Function: why the revenue is spent Object: what is purchased Program Intent: mandated state allotment spending
Where the Revenue Comes From – Budget by Funds • General Fund • Special Revenue Title Programs Fed Sp. Ed Other Federal and State Programs
Why the Revenue is Spent – Budget by Function • Instruction/Related- 11, 12, 13 • Instruction/Campus Admin- 21, 23 • Student Services- 31, 32, 33, 34, 35, 36 • Administration- 41 • Support Services- 51, 52, 53 • Debt Service- 71 • SSA Fiscal Agent- 93 • Other Intergovernmental-99
FUNCTION NUMBER
EXPENDITURE DESCRIPTION
11
STUDENT INST.-CLASSROOM
12
LIBRARY/MEDIA
EXAMPLES SALARIES & BENEFITS TEACHERS AND SUBS-MAINT. CONTRACTSCLASSROOM SUPPLIES-TRAVEL & OTHER CLASSROOM EXPENDITURES SALARIES & BENEFITS LIBRARIANS-MEDIA CONTRACTS-BOOKS & READING MATERIALS EDUCATIONAL SERVICE CENTER CONTRACTS
13
STAFF DEVELOPMENT & CURR.
WORKSHOPS FOR STAFF DEVELOPMENT, INSERVICE SUPPLIES, TRAVEL/EXP. FOR
21
INSTRUCTIONAL LEADERSHIP
ADMINISTRATIVE COSTS FOR CLASSROOM RELATED EXPENDITURES, CONTRACTED SERVICES
23
SCHOOL LEADERSHIP
PRINCIPALS & OFFICE STAFF SALARIES AND BENEFITS, CONTRACTED SERVICES, SUPPLIES,
31
GUIDANCE/COUNSELING
SALARIES & BENEFITS OF COUNSELORS & STAFF, SUPPLIES & TRAVEL RELATED
WORKSHOPS
FOR SPECIAL PROGRAMS
MEMBERSHIP DUES TO STATE ORG., & TRAVEL FOR PRINCIPALS AND STAFF
TO COUNSELOR, TESTING MATERIALS 32
SOCIAL WORK SERVICES
TRUANCY OFFICER SERVICES
33
HEALTH SERVICES
FIRST AID SUPPLIES, NURSES' SALARIES AND BENEFITS, & TRAVEL EXPENDITURES
34
PUPIL TRANSPORTATION
BUS DRIVERS' SALARIES & BENEFITS, BUS UPKEEP & REPAIR, BUS FUEL, AND
36
EXTRACURRICULAR
COACHING, BAND DIRECTOR, & UIL SPONSORS INCREMENTS, EXTRA DAYS, AND BENEFITS
41
GENERAL ADMINISTRATION
SUPERINTENDENT & SECRETARY SALARIES AND BENEFITS, BUSINESS OFFICE SALARIES
OTHER COSTS ASSOCIATED WITH TRANSPORTING STUDENTS TO & FROM SCHOOL
UIL SUPPLIES-STUDENT TRAVEL ATHLETIC, UIL, AND BAND, ETC.
AND BENEFITS, CONTRACTED ADMIN. SERVICES, SUPPLIES FOR SUPT. AND BUSINESS OFFICES, AND ADMIN. TRAVEL FOR SUPT., SCHOOL BOARD, AND BUSINESS OFFICE, AUDIT COSTS, TAX COLLECTION COSTS, ELECTION COSTS, MEMBERSHIP DUES, ETC. 51
PLANT MAINT. & OPERATION
SALARIES & BENEFITS-MAINTENANCE STAFF & JANITORS, UTILITIES, JANITORIAL & MAINTENANCE SUPPLIES, GROUNDS, FACILITIES MAINTENANCE COSTS
52
SECURITY
SECURITY SERVICES FOR SCHOOL FUNCTIONS & EVENTS
53
DATA PROCESSING
COST OF COMPUTER MAINTENANCE, EDUCATIONAL SERVICE CENTER CONTRACTS,
71
DEBT SERVICE
93
FISCAL AGENT/
COST RELATED TO SERVICE FROM CASS COUNTY SHARED SERVICE ARRANGEMENT
SHARED SERVICE ARR.
(SPECIAL ED CO-OP)
OTHER INTERGOVERNMENTAL
TAX APPRAISAL COSTS
COMPUTER SUPPLIES, ETC.
99
SHORT TERM LOAN INTEREST AND PAYMENTS
EACH FUNCTION HAS THE SAME OBJECT CODES 6100-SALARY & BENEFITS 6200-CONTRACTED SERVICES 6300-SUPPLIES 6400-TRAVEL & OTHER EXPENDITURES 6600-CAPITAL OUTLAY (EQUIPMENT, ETC.)
What is Purchased - Budget by Object
6100- Payroll Costs
6200-6400- Contracted Services, Supplies, Travel, & Other Operating Expenditures
6500- Debt Service
6600- Capital Expense
8900- Transfers Out
Program Intent – State-Mandated Programs At least 55% must be spent within the program area except for Career and Technology funds where at least 60% must be spent within that program.
Debt Service
Interest & Sinking Fund
Accounts for bonded indebtedness
Fund Balance Unassigned Fund Balance is simply total assets minus total liabilities and encumbrances—your net worth. Unassigned fund balances may be used to fund any expenditure related to the maintenance and operations of a school district. The level of unassigned fund balance plays a significant role in the overall financial stability of the district.
Fund Balance - Continued… The following examples illustrate some reasons that maintaining an adequate level of unreserved fund balance is so important:
Catastrophic and Uninsured Losses
Investment Income
Credit and Bond Rating
Cash Flows for Normal School Operations
Shortfalls in one or more Revenue Sources
Linden-Kildare CISD 12-13 Budget GENERAL FUND
REVENUES 5710
LOCAL TAX REVENUES
$ 2,434,212.00
5700
OTHER LOCAL REVENUES
$
5800
STATE REVENUE
$ 4,735,676.00
TOTAL REVENUE
$ 7,257,588.00
OTHER RESOURCES-MAINT. TAX NOTES
$
87,700.00
51,374.78
$ 7,308,962.78
EXPENDITURES 11
STUDENT INSTRUCTION
$ 4,047,073.00
12
LIBRARY/MEDIA
$
70,071.00
13
STAFF DEVELOPMENT/CURR.
$
109,601.00
21
INSTRUCTIONAL LEADERSHIP
$
2,177.00
23
CAMPUS LEADERSHIP
$
425,770.00
31
GUIDANCE/COUNSELING
$
209,094.00
32
SOCIAL WORK SERVICES
$
6,172.00
33
HEALTH SERVICES
$
77,464.00
34
PUPIL TRANSPORTATION
$
386,257.00
36
CO-CURRICULAR/EXTRACURRICULAR
$
476,226.00
41
ADMINISTRATION
$
340,567.00
51
PLANT MAINTENANCE
$
771,983.00
52
SECURITY
$
54,869.00
53
DATA PROCESSING
$
32,301.00
71
DEBT SERVICE
$
141,787.00
81
CONSTRUCTION
$
21,374.78
93
SSA FISCAL AGENT
$
76,176.00
99
OTHER INTERGOVERNMENTAL
$
60,000.00
TOTAL EXPENDITURES
$ 7,308,962.78
ESTIMATED INCREASE (DECREASE) IN FUND BALANCE
$
-
LLL
STUDENT INSTRUCTION STAFF DEVELOPMENT/CURR. CAMPUS LEADERSHIP SOCIAL WORK SERVICES PUPIL TRANSPORTATION ADMINISTRATION SECURITY DEBT SERVICE SSA FISCAL AGENT
LIBRARY/MEDIA INSTRUCTIONAL LEADERSHIP GUIDANCE/COUNSELING HEALTH SERVICES CO-CURRICULAR/EXTRACURRICULAR PLANT MAINTENANCE DATA PROCESSING CONSTRUCTION OTHER INTERGOVERNMENTAL
Budget Summary Report for
LINDEN-KILDARE CONS ISD
2010 - 2011 Actual Budget
2011 - 2012 "Proposed" Budget Per Pupil Aggregrate Expenditures Expenditures
Aggregrate Expenditures
Instruction
Per Pupil Expenditures
Instruction
11
Instruction
$3,956,052
$5,098
11
Instruction
12
Instructional Resources, Media Services
$118,204
$152
12
Instructional Resources, Media Services
13
Curriculum Development & Staff Development
$41,000
$53
13
Curriculum Development & Staff Development
95
Payment to Juvenile Justice AEP
$0
$0
95
Payment to Juvenile Justice AEP
$4,115,256
$5,303
Total:
Instructional Support
Total:
$3,506,665
$4,614
$114,650
$151
$25,005
$33
$0
$0
$3,646,320
$4,798
$16,755
$22
Instructional Support
21
Instructional Leadership
$16,500
$21
21
Instructional Leadership
23
School Leadership
$429,292
$553
23
School Leadership
$368,799
$485
31
Guidance & Counseling, Evaluation
$208,441
$269
31
Guidance & Counseling, Evaluation
$220,323
$290
32
Social Work Services
$2,732
$4
32
Social Work Services
$3,298
$4
33
Health Services
$76,775
$99
33
Health Services
$77,911
$103
36
Co-curricular/ Extracurricular Activities
$526,173
$678
36
Co-curricular/ Extra-curricular Activities
$500,984
$659
$1,259,913
$1,624
$1,188,070
$1,563
Total
Total
41
General Administration
$306,878
$395
District Operations
41
General Administration
$319,790
$421
$763,066
$1,004
District Operations
51
Plant Maintenance & Operations
$554,159
$714
51
Plant Maintenance & Operations
52 53
Security and Monitoring
$51,441
$66
52
Security and Monitoring
$59,119
$78
Data Processing
$54,450
$70
53
Data Processing
$22,700
$30
$503,224
$648
34
Student Transportation
$380,471
$501
$0
$0
35
Food Services
$1,163,274
$1,499
$150,000
$193
34
Student Transportation
35
Food Services Total:
Debt Service
Total:
$0
$0
$1,225,356
$1,612
$170,000
$224
$0
$0
$1,337,028
$1,759
Debt Service 71
Debt Service
Other
71
Debt Service
Other
$0
$0
61
Community Service
$300,000
$387
81
Facilities Acquisition and Construction
Contracted Instructional Services Between Public schools
$0
$0
91
Contracted Instructional Services Between Public schools
$0
$0
92
Incremental Cost Associated with Chapter 41 School Districts
$0
$0
92
Incremental Cost Associated with Chapter 41 School Districts
$0
$0
93
Payments to Fiscal Agents for Shared Service Arrangements
$6,176
$8
93
Payments to Fiscal Agents for Shared Service Arrangements
$76,176
$100
97
Payments to Tax Increment Funds
$0
$0
97
Payments to Tax Increment Funds
$0
$0
99
Inter-government charges not Defined in Other codes
$58,000
$75
99
Inter-government charges not Defined in Other codes
$364,176
$469
61
Community Service
81
Facilities Acquisition and Construction
91
Total:
Total:
$58,000
$76
$1,471,204
$1,936
Thank you for your attendance and attention. We appreciate you!
